Arkansas § 26-26-1114 Assessment of personal property taxes by mail or by telephone

Arkansas Statutes

§ 26-26-1114 — Assessment of personal property taxes by mail or by telephone

Arkansas § 26-26-1114

Title26

This text of Arkansas § 26-26-1114 (Assessment of personal property taxes by mail or by telephone) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 26-26-1114 (2026).

Text

(a)For any assessment of personal property taxes, a taxpayer may assess the personal property taxes by mail, by telephone, on any available county-owned or county-affiliated website, or in person.

(b)(1) The county assessor shall permit assessment of real and personal property of individuals by telephone without a signature verification under oath.

(2)The assessment by telephone shall not apply to business, commercial, and industrial real and personal property assessments.

(3)(A) The county assessor shall mail to individuals assessing personal property by telephone, within five (5) working days from the date of assessment by telephone, an assessment containing a certification, which shall be provided by the county collector, indicating whether all required personal property taxes have

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(a) For any assessment of personal property taxes, a taxpayer may assess the personal property taxes by mail, by telephone, on any available county-owned or county-affiliated website, or in person. (b) (1) The county assessor shall permit assessment of real and personal property of individuals by telephone without a signature verification under oath. (2) The assessment by telephone shall not apply to business, commercial, and industrial real and personal property assessments. (3) (A) The county assessor shall mail to individuals assessing personal property by telephone, within five (5) working days from the date of assessment by telephone, an assessment containing a certification, which shall be provided by the county collector, indicating whether all required personal property taxes have been paid. (B) The county assessor shall provide, if requested, proof of assessment for each motor vehicle assessed and proof of said payment information appropriate for motor vehicle registration renewal by mail. (c) The Director of the Assessment Coordination Division shall promulgate rules for the administration of this section. The forms and rules promulgated by the director shall apply to all counties in the state.

Legislative History

Amended by Act 2021, No. 278,§ 3, eff. 7/28/2021. Amended by Act 2019, No. 315,§ 2957, eff. 7/24/2019. Acts 1989, No. 517, § 1; 1991, No. 291, § 1; 1993, No. 1261, § 1.